Previously Denied EIC
There are restrictions on EIC claims by taxpayers for whom a previous EIC claim was denied or reduced due to any reason other than a math or clerical error. For example, a taxpayer who was determined to have claimed the EIC due to reckless or intentional disregard of the EIC rules cannot claim the EIC for 2 tax years. If the error was due to fraud, then the taxpayer cannot claim the EIC for 10 tax years.
Ask taxpayers if they have ever been denied the EIC. If so, you must file Form 8862, Information to Claim Earned Income Credit After Disallowance, with the tax return.
Special rules apply if the taxpayer was previously denied EIC. See the Volunteer Resource Guide (Tab H), Disallowance of the Earned Income Credit.